Which of the following non-monetary exchange transactions has commercial substance? Select one: O a. Exchange of assets with no difference in future cash flows. o b. Exchange of assets with a difference in future cash flows. c. Exchange of products by companies in the same line of business with no difference in future cash flows. d. Exchange of an equivalent interest in similar productive assets that causes the companies involved to remain in essentially the same economic position. On 1/7/2015 Rojas Company purchased for $560,000 a mine estimated to contain 2 million tons of ore.the company paid for drilling 20,000$ and it expects to pay 20,000 as restoration cost during 2015 the company extracted 500,000 tons and sold 200,000 the book value of the mine at the end of 2015 will be : Select one: a. 150,000 b. 540,000 C. 450,000 d. 60,000